On 18 December 2008 the European Parliament adopted a non-legislative resolution on accounting requirements as regards small and medium-sized companies, particularly micro-entities ( 5 ), stating that the Accounting Directives are often very burdensome for small and medium-sized companies, and in particular for micro-entities, and asking the Commission to continue its efforts to review those Directives.
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New version applies from 21/12/2021 — introduced by Directive (EU) 2021/2101.
82 provisions change.
Later versions: 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Recital 2 changes in this version: compare with the current text.